61.assessed level of material misstatement risk 重大错报风险的评估水平 n=V|NrU
62.simall business 小规模企业 ))f@9m
63.accounting system 会计系统 V 97ORI
64.test of control 控制测试 bE.<v
F&
65.walk-through test 穿行测试 Ig}hap]G
66.communication 沟通 jI7 x<=
67.flow chart 流程图 cB){b'WJ
68.reperformance of internal control 重新执行 kC%H E
69.audit evidence 审计证据 x-k-Pd
70.substantive procedures 实质性程序 x\8g ICf
71.assertions 认定 gfj_]
72.esistence 存在 iL);bv W
73.occurrence 发生 JX&]>#6|E
74.completeness 完整性 jq% <Z,rh
75.rights and obligations 权利和义务 Y4 z
76.valuation and allocation 计价和分摊 :38h)9>RK
77.cutoff 截止 }6\,kFc
78.accuracy 准确性 UTh2?Rh/
79.classification 分类 /~u^@@.
80.inspection 检查 X^N6s"2
81.supervision of counting 监盘 klnNBo!
82.observation 观察 DdI%TU K,
83.confirmation 函证 ,--#3+]XU
84.computation 计算 Es7
c2YdU
85.analytical procedures 分析程序 F\xIVY
86.vouch 核对 #~nXAs]Q
87.trace 追查 F$tzsz,9n
88.audit sampling 审计抽样 'RKpMdoz
89.error 误差 8xAI n>,_
90.expected error 预期误差 >8I~i:hn
91.population 总体 :?zq!
92.sampling risk 抽样风险 J{dO0!7y
93.non- sampling risk 非抽样风险 4AJT)I.
94.sampling unit 抽样单位 OP=brLGu0
95.statistical sampling 统计抽样 2~f*o^%l
96.tolerable error 可容忍误差 c=\ _[G(
97.the risk of under reliance 信赖不足风险 r+ 8Tp|%
98.the risk of over reliance 信赖过度风险 N.q~\sF^
99.the risk of incorrect rejection 误拒风险 Xydx87L/-e
100. the risk of incorrect acceptance 误受风险 Zqm%qm:
101.working trial balance 试算平衡表 `oikSx$vB.
102.index and cross-referencing 索引和交叉索引 DSRc4|L
103.cash receipt 现金收入 bT2c&VPCE
104.cash disbursement 现金支出 ;%2+Tc-7I
105.bank statement 银行对账单 "KK}}$>
106.bank reconciliation 银行存款余额调节表 mz.,j(Ks-
107.balance sheet date 资产负债表日 q;nAq%
108.net realizable value 可变现净值 J' P:SC1
109.storeroom 仓库 'XKfKv >;
110.sale invoice 销售发票 eC"e
v5v
111.price list 价目表 A4@z+ebb l
112.positive confirmation request 积极式询证函 {z_cczJ-
113.negative confirmation request 消极式询证函 w}l^B>Zz
114.purchase requisition 请购单 >oJabR
115.receiving report 验收报告 j:1N&7<FU
116.gross margin 毛利 N\ Mdia
117.manufacturing overhead 制造费用 :j3'+%'2
118.material requisition 领料单 jRC{8^98
119.inventory-taking 存货盘点 ,^c-}`!K
120.bond certificate 债券 vzI>:Bf
121.stock certificate 股票 liPrxuP`
122.audit report 审计报告 A]0R?N9wb_
123.entity 被审计单位 N7"cMAs\G
124.addressee of the audit report 审计报告的收件人 B">Ko3
125.unqualified opinion 无保留意见 n]#YL4j
126.qualified opinion 保留意见 nw/g[/<;
127.disclaimer of opinion 无法表示意见 hk5!$#^
128.adverse opinion 否定意见